Mentions:
1: Lucy Frazer (Con - South East Cambridgeshire) It is not right that they have double taxation. - Speech Link
2: Philip Dunne (Con - Ludlow) It sets a clear direction of travel for lower rates of personal taxation in the future under the next - Speech Link
3: Cherilyn Mackrory (Con - Truro and Falmouth) in the United Kingdom.All emerging industries rely heavily on apprenticeships and are getting their apprentices - Speech Link
4: Peter Gibson (Con - Darlington) A longer-term goal of a single tax on income, ending double taxation, is one that I fully support.Like - Speech Link
5: Chris Bryant (Lab - Rhondda) Most of the changes to taxation and to child benefits will benefit people who earn far, far more than - Speech Link
Oral Evidence Apr. 24 2024
Committee: Energy Security and Net Zero CommitteeFound: Whether it is through taxation or their energy bill, the customers —your electors, my consumers, if
Found: apprentices in any year across the UK by 2025.
Jul. 19 2023
Source Page: Ofqual annual report 2022 to 2023Found: Regulating on behalf of students of all ages and apprentices 162023.
Written Evidence Oct. 18 2023
Inquiry: Heating our homesFound: Other fiscal measures Previous analysis has shown that Stamp Duty Land Taxation (SDLT) could be
Asked by: Baroness Randerson (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government whether they intend to review the Apprenticeship Levy; what assessment they have made of any imbalance between (1) the amount paid by logistics and transport businesses since its introduction, and (2) the amount they have been entitled to withdraw; and whether they have plans to replace it with a more flexible training levy.
Answered by Baroness Penn
While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved, meaning the devolved administrations receive funding through the Barnett formula on English apprenticeship spending. A comparison between UK-wide Levy receipts and apprenticeship spend in England is not available and we are therefore unable to provide an assessment of the difference between the amount paid and available levy funds for the logistics and transport sectors.
The Apprenticeship Levy is a key part of the Government’s reforms to the apprenticeship system, which enables employers of all sizes to make a long-term, sustainable and high-quality investment in training. There are no plans to reform the Apprenticeship Levy or replace it with a more flexible training Levy at this time. We are committed to protecting the quality of apprenticeship training and simplifying our system and processes so that employers and providers can focus on delivering high-quality apprenticeships.
Asked by: Lord Storey (Liberal Democrat - Life peer)
Question to the Department for Education:
To ask His Majesty's Government what was the total amount of apprenticeship levy unspent and returned to the Treasury in each of the past five years.
Answered by Baroness Barran
The apprenticeship levy is an important part of the government’s reforms to create a high-quality, employer-led apprenticeships system, and it supports employers of all sizes to invest in high-quality apprenticeship training.
The government, via HM Revenue and Customs, collects the apprenticeship levy of 0.5% on total payroll from businesses across the UK with a payroll of more than £3 million. From this, HM Treasury (HMT) sets an English apprenticeships budget for the department. The apprenticeships levy is UK wide, and income from the levy also supports the devolved administrations to invest in their skills programmes.
The department’s apprenticeships budget is used to fund training and assessment for new apprenticeship starts in all employers, levy and non-levy paying employers alike, across England, and to cover the ongoing costs of apprentices already in training and any additional payments made to employers and providers. This means that levy payers’ unspent funds are used to support additional costs and apprenticeships in smaller employers
The table below shows the department’s ring-fenced apprenticeships budget and spend together with budget underspends for the last five financial years (FY).
(£ million) | FY 18/19 | FY 19/20 | FY 20/21 | FY 21/22 | FY 22/23 |
DfE Ring-fence Apprenticeships Budget | £2,321m | £2,469m | £2,467m | £2,466m | £2,554m |
Total Ring-fence Apprenticeship Spend | £1,738m | £1,919m | £1,863 | £2,455 | £2,458m |
Underspends against Ring-fenced Apprenticeships Budget | £493m | £550m | £604m | £11m | £96m |
In the last two financial years, on average, 98% of the English apprenticeships budget was spent.
Any underspends in overall departmental budgets by the end of the FY are first returned to HMT, as per the Consolidated Budgeting Guidance. As employers choose which apprenticeships they offer and when, annual spend of the apprenticeship budget is subject to employer demand.
Asked by: Seema Malhotra (Labour (Co-op) - Feltham and Heston)
Question to the Department for Education:
To ask the Secretary of State for Education, how much money was (a) raised by and (b) unspent from school organisations eligible to pay the apprenticeship levy in the (i) 2021-22 and (ii) 2022-23 academic years.
Answered by Robert Halfon
The apprenticeship levy is an important part of the government’s reforms to create a high-quality, employer-led apprenticeships system, and it supports employers of all sizes to invest in high-quality apprenticeship training.
As employers, schools and recruitment agencies with a pay bill of £3 million or more will pay the apprenticeship levy, which is reported to His Majesty’s Revenue and Customs (HMRC) via the Pay As You Earn scheme. HMRC holds the data on levy contributions and publish data on tax receipts here: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk.
While levy-paying employers access their levy funding through their apprenticeship service accounts the department does not record their industry, sector or organisation type when they register an apprenticeship service account. For this reason, we are unable to provide data which shows the amount of levy funds entering the accounts of schools or recruitment agencies, or the proportion of that total which has been spent.
Jan. 31 2024
Source Page: CITB annual report and accounts 2022 to 2023Found: This year, thanks to financial support from CITB, the company has been able to employ six apprentices
Asked by: Seema Malhotra (Labour (Co-op) - Feltham and Heston)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much was raised by the apprenticeships levy in the 2022/2023 academic year.
Answered by Victoria Atkins - Shadow Secretary of State for Health and Social Care
Monthly receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:
HMRC tax receipts and National Insurance contributions for the UK - GOV.UK (www.gov.uk).